Except only as expressly provided in chapters 67.28 and 82.14 RCW, the state preempts the field of imposing taxes upon retail
sales of tangible personal property, the use of tangible personal
property, parimutuel wagering authorized pursuant to RCW 67.16.060, conveyances, and cigarettes, and no county, town, or
other municipal subdivision shall have the right to impose taxes
of that nature. Except as provided in RCW 64.34.440 and 82.02.050 through 82.02.090, no county, city, town, or other
municipal corporation shall impose any tax, fee, or charge,
either direct or indirect, on the construction or reconstruction
of residential buildings, commercial buildings, industrial
buildings, or on any other building or building space or
appurtenance thereto, or on the development, subdivision,
classification, or reclassification of land. However, this
section does not preclude dedications of land or easements within
the proposed development or plat which the county, city, town, or
other municipal corporation can demonstrate are reasonably
necessary as a direct result of the proposed development or plat
to which the dedication of land or easement is to apply.
This section does not prohibit voluntary agreements with
counties, cities, towns, or other municipal corporations that
allow a payment in lieu of a dedication of land or to mitigate a
direct impact that has been identified as a consequence of a
proposed development, subdivision, or plat. A local government
shall not use such voluntary agreements for local off-site
transportation improvements within the geographic boundaries of
the area or areas covered by an adopted transportation program
authorized by chapter 39.92 RCW. Any such voluntary agreement is
subject to the following provisions:
(1) The payment shall be held in a reserve account and may
only be expended to fund a capital improvement agreed upon by the
parties to mitigate the identified, direct impact;
(2) The payment shall be expended in all cases within five
years of collection; and
(3) Any payment not so expended shall be refunded with
interest to be calculated from the original date the deposit was
received by the county and at the same rate applied to tax
refunds pursuant to RCW 84.69.100; however, if the payment is not
expended within five years due to delay attributable to the
developer, the payment shall be refunded without interest.
No county, city, town, or other municipal corporation shall
require any payment as part of such a voluntary agreement which
the county, city, town, or other municipal corporation cannot
establish is reasonably necessary as a direct result of the
proposed development or plat.
Nothing in this section prohibits cities, towns, counties,
or other municipal corporations from collecting reasonable fees
from an applicant for a permit or other governmental approval to
cover the cost to the city, town, county, or other municipal
corporation of processing applications, inspecting and reviewing
plans, or preparing detailed statements required by chapter 43.21C RCW.
This section does not limit the existing authority of any
county, city, town, or other municipal corporation to impose
special assessments on property specifically benefitted thereby
in the manner prescribed by law.
Nothing in this section prohibits counties, cities, or towns
from imposing or permits counties, cities, or towns to impose
water, sewer, natural gas, drainage utility, and drainage system
charges: PROVIDED, That no such charge shall exceed the
proportionate share of such utility or system's capital costs
which the county, city, or town can demonstrate are attributable
to the property being charged: PROVIDED FURTHER, That these
provisions shall not be interpreted to expand or contract any
existing authority of counties, cities, or towns to impose such
charges.
Nothing in this section prohibits a transportation benefit
district from imposing fees or charges authorized in RCW 36.73.120 nor prohibits the legislative authority of a county,
city, or town from approving the imposition of such fees within a
transportation benefit district.
Nothing in this section prohibits counties, cities, or towns
from imposing transportation impact fees authorized pursuant to
chapter 39.92 RCW.
Nothing in this section prohibits counties, cities, or towns
from requiring property owners to provide relocation assistance
to tenants under RCW 59.18.440 and 59.18.450.
Nothing in this section limits the authority of counties,
cities, or towns to implement programs consistent with RCW 36.70A.540, nor to enforce agreements made pursuant to such
programs.
This section does not apply to special purpose districts
formed and acting pursuant to Titles 54, 57, or 87 RCW, nor is the authority conferred by these
titles affected.
[2008 c 113 § 2; 2006 c 149 § 3; 2005 c 502 § 5; 1997 c 452 § 21; 1996 c 230 § 1612; 1990 1st ex.s. c 17 § 42; 1988 c 179 § 6; 1987 c 327 § 17; 1982 1st ex.s. c 49 § 5; 1979 ex.s. c 196 § 3; 1970 ex.s. c 94 § 8; 1967 c 236 § 16; 1961 c 15 § 82.02.020. Prior: (i) 1935 c 180 § 29; RRS § 8370-29. (ii) 1949 c 228 § 28; 1939 c 225 § 22; 1937 c 227 § 24; Rem. Supp. 1949 § 8370-219. Formerly RCW 82.32.370.]
NOTES:
Application -- Effective date -- 2008 c 113: See notes following RCW 64.34.440.
Findings -- Construction -- 2006 c 149: See notes following RCW 36.70A.540.
Effective date -- 2005 c 502: See note following RCW 1.12.070.
Intent -- Severability -- 1997 c 452: See notes following RCW 67.28.080.
Savings -- 1997 c 452: See note following RCW 67.28.181.
Part headings not law -- Effective date -- 1996 c 230: See notes following RCW 57.02.001.
Severability -- Part, section headings not law -- 1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
Severability -- Prospective application -- Section captions -- 1988 c 179: See RCW 39.92.900 and 39.92.901.
Intent -- Construction -- Effective date -- Fire district funding -- 1982 1st ex.s. c 49: See notes following RCW 35.21.710.
Effective date -- 1979 ex.s. c 196: See note following RCW 82.04.240.
Severability -- 1970 ex.s. c 94: See RCW 82.14.900.